Global forum on transparency and exchange of information for tax purposes peer reviews. Phase 1, Legal and regulatory framework, May 2015 (reflecting the legal and regulatory framework as at March 2015) : Morocco 2015

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  • Description based upon print version of record.
  • English


  • ""Table of contents""; ""About the Global Forum""; ""Executive Summary""; ""Introduction""; ""Information and methodology used for the Peer Review of Morocco""; ""Overview of Morocco""; ""General information on the legal and tax system""; ""Compliance with the Standards""; ""A. Availability of information""; ""Overview""; ""A.1. Ownership and identity information""; ""A.2. Accounting records""; ""A.3. Banking information""; ""B. Access to information""; ""Overview""; ""B.1. Competent authority's ability to obtain and provide information""
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